- Latest available (Revised)
- Original (As enacted)
Finance Act 1974
You are here:
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally enacted).
10(1)The heading " Lease or Tack " in Schedule 1 to the [1891 c. 39.] Stamp Act 1891 shall be amended as follows.
(2)The duty chargeable under paragraph (2)(a) and paragraph (4) shall be £1 and £2 respectively (instead of 50p and £1 as provided by section 56(2) of the [1963 c. 25.] Finance Act 1963), and the rates of duty specified in the said paragraphs (2)(a) and (4) shall be amended accordingly.
(3)For the Table set out in paragraph (3), as substituted by section 56(1) of the Finance Act 1963 and amended by section 125(3) of the [1972 c. 41.] Finance Act 1972, substitute—
| If the term does not exceed 7 years or is indefinite | If the term exceeds 7 years but does not exceed 35 years | If the term exceeds 35 years but does not exceed 100 years | If the term exceeds 100 years | |
|---|---|---|---|---|
| £p | £p | £p | £p | |
| Not exceeding £5 per annum. | Nil | 0.10 | 0.60 | 1.20 |
| Exceeding £5 and not exceeding £10. | Nil | 0.20 | 1.20 | 2.40 |
| Exceeding £10 and not exceeding £15. | Nil | 0.30 | 1.80 | 3.60 |
| Exceeding £15 and not exceeding £20. | Nil | 0.40 | 2.40 | 4.80 |
| Exceeding £20 and not exceeding £25. | Nil | 0.50 | 3.00 | 600 |
| Exceeding £25 and not exceeding £50. | Nil | 1.00 | 6.00 | 12.00 |
| Exceeding £50 and not exceeding £75. | Nil | 1.50 | 9.00 | 18.00 |
| Exceeding £75 and not exceeding £100. | Nil | 2.00 | 12.00 | 24.00 |
| Exceeding £100 and not exceeding £150. | Nil | 3.00 | 18.00 | 36.00 |
| Exceeding £150 and not exceeding £200. | Nil | 4.00 | 24.00 | 48.00 |
| Exceeding £200 and not exceeding £250. | Nil | 5.00 | 30.00 | 60.00 |
| Exceeding £250 for any full sum of £50 and also for any fractional part thereof. | 0.50 | 1.00 | 6.00 | 12.00 |
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThe Whole Part
PrintThe Whole Cross Heading
PrintThis Section only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.